INCIDENCIA DEL IMPUESTO AL VALOR AGREGADO PARA ARTESANOS EN LA RECAUDACIÓN TRIBUTARIA PERIODOS FISCALES 2018-2020

Abstract

he study carried out on the Value Added Tax for artisans fiscal periods 2018-2020, has the objective of determining its incidence in tax collection, correlational documentary bibliographic research was applied with a quantitative approach, an instrument was developed to collect information directly from the primary source, Servicio de Rentas Internas, such as national collection, total VAT collected at the country level, VAT declared by qualified artisans and number of artisans registered in each zonal address; This information made it possible to mathematically determine a gradual increase in registered artisans, starting at 58,666 in 2018, 69,159 in 2019 and 72,426 in 2020, as well as a reduction of USD 46 million of taxes collected in the year 2018, USD 63 million in 2019 and USD 41 million in 2020 due to this benefit. The increase in artisans is because this exception allows them to have greater price competitiveness; However, this growth affects tax collection, since the greater the number of beneficiaries, the lower the VAT collected and lower participation of this tax in national tax collection, which in general terms is the highest compared to other taxes.